They are wealthy developers, contractors, mob lawyers, Mickey Rourke’s plastic surgeon and a school-bus company. And some of them have been dodging city taxes for 18 years.

After The Post confronted attorney Michael Rosen, he scrambled to pay off the majority of his nut and promised to make good on the rest. Lawyer James Armenakis claimed the city bill was triple what he actually owed – and hustled to schedule a meeting tomorrow with city officials. Principals for the RFD development groups claimed they were working to resolve tax issues. Dr. Robert Vitolo denied he owed anything. Others simply ignored Post inquiries.

The city is tracking down $138 million in outstanding tax debt that has piled up over the last five years. In the same time period, the city netted about $17.2 billion in business tax revenue from 300,000 businesses.

1. RFD Holding Group

393 Fifth Ave., Manhattan

Debt: $1,152,390.23

A 2004 bustup of the partnership of luxury builders Aby Rosen, Michael Fuchs, and Trevor Davis has led to a dispute over who owes the city taxes for 1999, according to a spokesman. The group claimed last month that it needed to review the seven-year-old debt. Davis dropped out of the company in 2004 and said the debt remains with Rosen and Fuchs. “They assumed the obligation,” Davis said. Frank Mangieri, an executive with Rosen’s company – the owner of the Seagram building and the developer proposing a controversial 30-story addition at 980 Madison Ave. – said the debts were from when Davis was running the show. “We’ve bought out the partnership,” he said. “We’re evaluating whose debts they are. I’m not sure I’m convinced they’re not [Davis’]. If it turns out we owe the money, we’ll pay it.”

2. Varsity Transit

East New York, Brooklyn

Debt: $980,092.56

This school-bus company, which once held a virtual monopoly on public school busing contracts, is six years delinquent- 1994 through 2000. Last month, a representative from the company called about resolving the debt, but the amount is still outstanding.

3. RFD Third Avenue 1 Associates

390 Park Ave., Manhattan

Debt: $807,727.61

This second collaboration between Rosen, Fuchs and Davis dissolved two years ago and, according to a spokesman, was sold to RFR Holding, a new collaboration between Rosen and Fuchs. “All of the partners involved in the project are looking into the matter and hoping to come to a resolution,” said Steve Solomon, a company spokesman.

4. Ivan S. Fisher

251 East 61st St., Manhattan

Debt: $546,902.34

A Norman Mailer pal, lawyer Fisher ducked city business tax payments for 10 years – 1992 through 2002. The man who once defended French Connection mobsters reportedly pleaded guilty to federal tax evasion and told the Department of Finance that he is contemplating filing for bankruptcy, according to the city.

5. The Beer Garden

515 West 18th St., Manhattan

Debt: $540,642.82

Better known as owners of the roller disco The Roxy, this company owes the city for 1998, 1999 and 2002 through 2004. The state ordered the place closed on Nov. 1 for nonpayment of $3 million in sales and withholding tax. They promise to reopen this week – which the state says would require a payment of $1 million.

6. James J. Armenakis

432 Park Ave. South, Manhattan

Debt: $218,703.34

Armenakis, a onetime lawyer for Webster Hall, owes business taxes from 1992 to 2000. “He was shocked to learn this. Jim believes the figure is too high,” spokesman George Arzt said. He’s meeting tomorrow with city finance officials to resolve the issue. City tax collectors said they faxed Armenakis a bill on Oct. 24, 2005.

10. Dr. Robert Vitolo

1510 Richmond Road, Staten Island

Debt: $51,235.43

This Staten Island plastic surgeon has a lot to answer for besides Mickey Rourke’s nose job. Vitolo owes the city for 2000 and 2001. “The information is out of date and wrong,” said David Green, Vitolo’s lawyer.

7. Michael Rosen

61 Broadway, Manhattan

Debt: $170,749.04

On Wednesday, mob lawyer Rosen dashed off a check to the city for $108,000, after admitting to The Post that he owed the taxes. He agreed to pay the remainder over the next year, according to the city.

8. DA ECIB USA

551 Madison Ave, Manhattan

Debt: $111,665.10

Italian restaurant chain Bice failed to pay business taxes for 2000 and 2001. The group set up a payment plan in April 2005, but defaulted two months later. Roberto Ruggeri, 63, company president, had a $309,934 federal tax lien in 2004.

9. Preston A. Leschins

888 Seventh Ave., Manhattan

Debt: $110,392.09

This Midtown lawyer said his 18 years of nonpayment of tax debt is a private matter. “There is certainly every intention on my part to resolve this matter with the city once all open issues are finalized,” he told The Post in an e-mail. Meanwhile, the Department of Finance informed him it would start seizing his property. They have yet to find property that will pay off the debt.